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HMRC internal manual

Securities Guidance

Security as a condition of releasing a VAT credit: right of appeal

There is no right of appeal against a letter of offer.

The right of appeal is against the Notice of Requirement (NOR).

If a person does not wish to provide acceptable security we will not make the repayment.

If a person appeals against an NOR served following a letter of offer you should withdraw the NOR and close the case. Write to the person to say that the NOR is withdrawn and that we will not consider making the repayment until our verification process is complete.

Notify Central Policy, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) without delay if a person appeals against an NOR given post-verification because of a potential joint and several liability debt.